Sale of goods

Renting of immovable property

Transportation of goods by road

All of the above

12%

15%

18%

20%

Educational services

Medical services

Legal services

All of the above

15th of the month following the month in which the service is provided

25th of the month following the month in which the service is provided

30th of the month following the month in which the service is provided

5th of the month following the month in which the service is provided

A fine of Rs. 100 per day

A fine of Rs. 200 per day

A fine of Rs. 300 per day

A fine of Rs. 400 per day

Interest on the unpaid amount

Penalty of 100% of the unpaid amount

Both (A) and (B)

None of the above

The service provider

The service recipient

Both (A) and (B)

None of the above

Taxable services are subject to service tax, while exempt services are not

Taxable services are provided by businesses, while exempt services are provided by individuals

Taxable services are provided in India, while exempt services are provided outside India

None of the above

Business services

Professional services

Technical services

All of the above

Educational services

Medical services

Legal services

All of the above

Fines

Imprisonment

Both (A) and (B)

None of the above

Input tax credit refund

Export refund

Both (A) and (B)

None of the above

Purchase invoices

Sales invoices

Credit notes

Debit notes

One year from the date of payment of service tax

Two years from the date of payment of service tax

Three years from the date of payment of service tax

Four years from the date of payment of service tax

30 days from the date of receipt of the order

60 days from the date of receipt of the order

90 days from the date of receipt of the order

120 days from the date of receipt of the order